Relevant bibliographies by topics / Revenue

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Academic literature on the topic 'Revenue'

Author: Grafiati
Published: 4 June 2021
Last updated: 29 July 2024

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Journal articles on the topic "Revenue"

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Chambon, Jean-Pierre, and Andrea Castro Quintana. "Les types toponymiques oïliques Revenue, Revenu, et frm. revenue, terme de sylviculture." Nouvelle revue d'onomastique 61, no. 1 (2019): 69–78. http://dx.doi.org/10.3406/onoma.2019.1909.

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TAIROVA, Svetlana S. "Non-tax revenue planning." Finance and Credit 28, no. 3 (March 30, 2022): 528–56. http://dx.doi.org/10.24891/fc.28.3.528.

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Subject. The article considers the planning of non-tax revenue collection. Objectives. The aim is to reveal reasons that affect the quality of non-tax revenue planning, identify risks in the planning. Methods. I employ methods of analysis, synthesis, collaboration, concretization, and comparison. Results. The comprehensive analysis of the system for planning the collection of non-tax revenues unveiled the need to amend the existing regulations used by government authorities to forecast non-tax revenues. The paper proves that implementation of methodological recommendations for budget revenues forecasting failed to improve the quality of non-tax revenues forecasting; reveals incorrect calculation of quality indicator of revenue planning that is used to control the quality of financial management. The paper also identifies the elements of risk management in the planning of non-tax revenues collection. Conclusions. The elimination of identified causes will enable the government authorities and chief revenue administrators to improve the quality of non-tax revenue planning.
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Raifu, Isiaka Akande, and Abiodun Najeem Raheem. "Do Government Revenues Matter for Economic Growth? Evidence from Nigeria." European Journal of Government and Economics 7, no. 1 (June 27, 2018): 60. http://dx.doi.org/10.17979/ejge.2018.7.1.4333.

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The bursting of crude oil prices in the international market since mid-2014 has resulted in dwindling oil revenue, which has led to economic recession in Nigeria. The recession has further exacerbated existing socioeconomic problems bedeviling the country. In the light of this, we examined the effect of government revenues (oil and non-oil revenues) on economic growth, both in the short-run and the long-run using autoregressive distributed lag method. Our findings show that government revenues are indispensable to economic growth in Nigeria. In addition, we found that economic growth is more responsive to oil revenue than non-oil revenue. Based on our findings, we advocate for effective and efficient use of government revenues. Furthermore, since oil revenue fluctuates more than non-oil revenue, we further advocate for creation of an enabling business environment geared towards improving the contribution of the non-oil sector to the government revenue base.
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Gunawan, Edy. "Tax Court Decisions as the Ultimum Remedium for Taxpayers." Law Review 22, no. 3 (March 29, 2023): 289. http://dx.doi.org/10.19166/lr.v22i3.6319.

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Taxes obtained can directly finance all state activities. State revenues, while coming from tax revenues, are also obtained from revenues outside of taxes which consist of 3 parts, which can be seen as income, capital or money to finance total government activities as shown in Law Number 17 of 2003 concerning State Finance, which can be explained in principle as follows. First, State revenues are derived from tax revenues. Second, non-tax government revenue. Thirdly, government revenue from grants. The third principle is referred to as state revenue from the tax sector and is still the largest source of revenue for state revenue. Research objectives in this paper are issues concerning taxation provisions; the application of the ultimum remedium is highly dependent on the prevailing priority scale with its main emphasis on optimizing state revenue, and not on the so-called criminal aspect; with the main reason being that the perpetrators of tax crimes should be responsible and continuously return or repair all losses incurred as a result of their mistakes. The method used is normative legal research by elaborating field data with secondary data in the form of primary, secondary and tertiary legal materials to be analyzed qualitatively. The results to be achieved in this study are willing to develop an overall understanding of tax court decisions as an ultium remedium effort for taxpayers. The application of the ultimum remedium principle directly is to increase state revenue, especially revenue in the sector.
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Rustendi, Endi. "ANALISIS EFEKTIVITAS, EFESIENSI DAN KONTRIBUSI PENERIMAAN PAJAK DAERAH TERHADAP PENDAPATAN ASLI DAERAH TAHUN 2010-2016." JRAK: Jurnal Riset Akuntansi dan Komputerisasi Akuntansi 9, no. 2 (August 20, 2018): 181–203. http://dx.doi.org/10.33558/jrak.v9i2.1588.

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This research aims to determine the level of effectiveness of regional tax revenues in Bekasi Regency in 2010-2016, to determine the level of efficiency of regional tax revenues in Bekasi Regency in 2010-2016, to determine the contribution of regional tax revenues to Bekasi District's Original Revenue in 2010-2016. This research is descriptive research, descriptive method in this study is used to describe the regional tax revenue and quantitative analysis of regional tax revenue in Bekasi Regency which consists of efficiency (efficiency), effectiveness (effectivity) and its contribution to the original revenue of Bekasi Regency in 2010 to with 2016. The technique of collecting data by interview, documentation study, while descriptive analysis is used to obtain an overview of regional tax revenues and local revenue, while quantitative analysis in calculating the tax formula is used to determine the regional tax revenue managed by the Regional Revenue Service of Bekasi Regency budget year 2010 to 2016.The results of the calculation of effectiveness are done by comparing the realization of regional tax collection with the potential / target of regional taxes. Based on these results, the effectiveness of Bekasi Regency Regional Tax revenues in 2010 up to 2016 shows an average percentage of 114.28% with a very effective category. The level of efficiency of Regional tax revenues in 2010-2016 in Bekasi Regency by comparing the costs of collection with the realization of Regional taxes. From this calculation, it can be seen in 2010 to 2016 showing the average percentage of 44.51% with the category quite efficient. Contribution of Regional tax revenue in 2010-2016 in Bekasi Regency by comparing the realization of Regional tax with local revenue. From this calculation, it can be seen from 2010 to 2016 showing the average percentage of 0.74% with very less categories.
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Situmorang, Dokman Marulitua, and Faisal Jamaludin Al-Afgani. "Implementation of System Digitalization in Payment and Deposit of Non-Tax Revenue from Minerals and Coal Resources." Journal of Applied Management Research 3, no. 1 (June 28, 2023): 42–50. http://dx.doi.org/10.36441/jamr.v3i1.1546.

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State revenue consists of three components, namely tax revenue, non-tax state revenue, and grants. The Financial Report of the Central Government Financial Supervisory Agency (audited) for Fiscal Year 2019, shows a contribution of Non-Tax State Revenue of 20.8 percent of total state revenue, so Non-Tax State Revenue is a significant component of state revenue to finance state spending that is not sufficiently financed from tax and grant receipts. In order to optimize the management of Non-Tax State Revenue, in 2014 an accurate, fast, and accountable, web-based (integrated) information system was introduced to support the management of Non-Tax State Revenue known as the Online Non-Tax State Revenue Information System (“SIMPONI”). However, for Non-Tax State Revenues for Natural Resources specifically for minerals and coal, there is still potential for improvement in terms of accountability and accuracy of calculations, so in 2019 a special information system was introduced for Non-Tax State Revenues for Natural Resources specifically for minerals and coal called “e-PNBP Minerba” integrated with “SIMPONI”.
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Meyers, Daniel E., Benjamin S. Meyers, Timothy M. Chisamore, Kristin Wright, Bishal Gyawali, Vinay Prasad, Richard Sullivan, and Christopher M. Booth. "Temporal trends in oncology drug revenue among the world’s major pharmaceutical companies: A 2010-2019 cohort study." Journal of Clinical Oncology 39, no. 15_suppl (May 20, 2021): 6505. http://dx.doi.org/10.1200/jco.2021.39.15_suppl.6505.

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6505 Background: In the past decade there has been a 70% increase in the number of clinical trials for cancer drugs. During this time, there has also been a substantial increase in the price of cancer drugs. It is unclear how these trends have changed the revenue landscape of major pharmaceutical companies. In this study we characterize temporal trends in cancer drug revenue relative to non-cancer drugs. Methods: This retrospective cohort study used publicly available global sales data from the 10 pharmaceutical companies with the highest annual revenue in 2019; Abbvie (AB), AstraZeneca (AZ), Bristol Myers Squibb (BMS), GlaxoSmithKline (GSK), Johnson & Johnson (JJ), Merck (M), Novartis (N), Pfizer (P), Roche (R) and Sanofi (S). We quantified the contribution of cancer drugs to net revenue for each company from 2010 – 2019 using consolidated annual financial reports (i.e. 10-K or 20-F forms). Cancer drugs were defined as those with an FDA-approved indication for anti-cancer effect or supportive care. All sales data were converted to USD and adjusted for global inflation. Trends in the percentage of company revenues accounted for by cancer drugs were assessed with the Kendall-Mann test. P-values were adjusted for multiple hypothesis testing using the Benjamini-Hochberg method. Results: During 2010-2019, cumulative annual revenue generated from cancer drugs in our cohort of companies (n = 10) increased by 96%, from $52.8 billion to $103.5 billion. The cumulative revenue from non-oncology drugs decreased by 19%, from $342.5 billion to $276.9 billion. The proportion of total revenue generated from cancer drugs grew over time; from 13% in 2010 to 27% in 2019 (p < 0.001). During 2015-2019, annual revenue for the study cohort grew by 12%: from $339.7 billion to $380.4 billion. During this period non-oncology revenues remained stagnant (mean $278.9 billion, range 276.9 – 281.9), while oncology revenues grew by 66%; from $61.4 billion to $103.5 billion. Six companies (AB, AZ, BMS, JJ, N, and P) saw substantial increases in the proportion of revenue attributable to cancer drugs. R had both the highest net revenue ($23.9 billion), and highest proportion of revenue (57%) from cancer drugs in 2010 among the cohort, similar to 2019 ($27.7 billion, 57%; p = 0.37). While not reaching significance over the total study period, M saw increases in oncology revenue from $1.5 billion in 2015 to $12.3 billion in 2019 (4% to 30% of total revenue); driven almost exclusively by sales of Pembrolizumab. Conclusions: Amongst the world’s largest pharmaceutical companies, sales revenue from cancer drugs have increased by 96% over the past decade, while revenues from non-cancer drugs have decreased by 19%. Revenues from cancer drugs accounted for 27% of company revenues in 2019. Further work is needed to understand if this massive increase in sales revenues has translated into proportional improvements in patient and population outcomes.
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Phipps, Erin Hazel, Mark W. Nichols, and Federico Guerrero. "The Impact of Video Gaming Terminals on Casinos and State and Local Tax Revenue." Public Finance Review 48, no. 5 (September 2020): 650–75. http://dx.doi.org/10.1177/1091142120945684.

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In 2012, Illinois passed legislation allowing video gaming terminals (VGTs) outside of casinos. This legislation was passed to increase tax revenues from gambling in a market that had seen decreases in revenues and admissions over the past 8 years. VGTs may substitute for casino gambling and have a negative impact on casino and tax revenue. Using ordinary least squares and vector autoregressive models, we find that casino slot revenues decrease by about 0.05 percent for each 1 percent increase in VGT revenues. Admissions decrease by about eleven people per VGT. A Granger causality test suggests causation is running from VGTs to admissions. Thus, there is substitution between VGTs and casino gambling but not so large as to reduce tax revenue. Overall tax revenue from gambling, both casino and VGT, has increased for Illinois. However, local communities where casinos are located have experienced declines in casino tax revenue that have exceeded the gains from VGT revenue.
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Awotomilusi, Niyi, Oluwayomi Oso, Oluyinka OLUWAGBADE, and Muyiwa Dagunduro. "Evaluating the Effectiveness of IPSAS 23 Regulations on the Redemption of Tax Revenues by the Ekiti State Government." Journal of Accounting and Finance Management 4, no. 5 (December 27, 2023): 385–99. http://dx.doi.org/10.38035/jafm.v4i5.272.

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Abstract: The study intends to shed light on how adherence to international public sector accounting standards (IPSAS) 23 can enhance the efficient utilization of tax revenues in Ekiti State. In this study, a survey design was employed. Questionnaires were distributed directly to the specified participants, who were the Revenue Officers of Ekiti State Internal Revenue Service (EKSIRS). The entire population comprised 428 revenue officers, and we chose to use a census sampling method, which encompasses the entire population at 100%. Out of all the questionnaires distributed, 311 were returned with completed responses. The collected data was subsequently analyzed using both descriptive and inferential statistical techniques. The results analysis found that the collective impact of IPSAS 23 regulations, including revenue recognition, revenue presentation and disclosure, and revenue measurement, is a reliable predictor of tax revenue redemption by the Ekiti State Government. In essence, the implementation of these IPSAS 23 regulations significantly contributes to the redemption of tax revenues, signifying their importance in enhancing financial transparency and efficiency within the government's fiscal operations. It was concluded that revenue recognition emerges as a prominent contributor to tax revenue redemption, emphasizing the importance of accurate revenue recognition. This study then recommends that the Ekiti State Government should prioritize enhancing revenue recognition practices. This can be achieved through training and capacity-building for relevant staff to ensure accurate and timely recognition of revenue.
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Wantoch-Rekowski, Jacek, and Małgorzata Cilak. "The share of corporate income tax as revenue of a provincial self-government and the effects of the COVID-19 pandemic." Ekonomia i Prawo 20, no. 2 (June 30, 2021): 439–56. http://dx.doi.org/10.12775/eip.2021.027.

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Motivation: The paper addresses the issue of shares in corporate income tax (CIT) as revenue for the budgets of provincial governments. A study of the formation of revenues from this source in relation to total revenues in 2019–2021 was carried out, resulting in the observation that amongst the provinces a wide disparity exists in terms of the importance of CIT shares as a source of revenue. In most provinces, the percentage ratios of the size of CIT shares planned for 2021 in the structure of total revenue decreased compared with 2019. The study made it possible to advance a thesis on the possible impact of the COVID-19 pandemic on the decline in provincial revenue from CIT shares, as well as to confirm views criticizing certain features of CIT shares, such as their lack of stability or the lack of influence of provincial governments on the shaping of this source of revenue. Shares in CIT formally constitute the provinces’ own revenue, but in practice they are funds transferred from the state budget. Income taxes in Poland are the revenue of the state, which has an exclusive influence on the normative shape of these taxes and the implementation of the regulations concerning them. The province, as a beneficiary of the CIT share, has no influence on this income. In view of the fact that in some provinces CIT revenue as a share of total revenue exceeds 40%, a problem arises in the event of a decrease in the revenue from this tax to the state budget, and consequently to the provincial budgets. The COVID-19 pandemic and the economic crisis caused by it result, inter alia, in a decrease in revenues from income taxes, which is reflected in provincial budgets. Aim: The aim of the article is to determine whether and to what extent the COVID-19 pandemic affected the revenues of self-governing voivodships from CIT shares. The authors also indicated solutions aimed at mitigating the negative consequences for provinces of the drop in revenues from CIT shares. Results: The research carried out on revenues to the budgets of provincial local governments from the CIT share indicates that in 2021, 11 out of 16 provinces will have a lower percentage share of this income in the structure of all their revenues when compared to 2019.
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Dissertations / Theses on the topic "Revenue"

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Berestovska, Yu. "Analysis of tax revenues as the basis of budget revenue." Master's thesis, Сумський державний університет, 2020. https://essuir.sumdu.edu.ua/handle/123456789/81809.

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У першому розділі розглянуто склад та структуру доходів бюджету України. Проаналізовано тенденції формування доходів Зведеного бюджету України у 2010-2019 рр. У другому розділі проведено структурно-динамічний та причинно-наслідковий аналіз податкових надходжень до Зведеного бюджету України у 2010-2019 рр. та податкових змін, проведених у ці роки. У третьому розділі проведено математичне моделювання залежності обсягу доходів Зведеного бюджету від обсягів основних податків. Узагальнено основні проблеми податкової політики та шляхи їх вирішення.
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Freeman, Michelle S. "Revenue Recognition." Digital Commons @ East Tennessee State University, 2018. https://dc.etsu.edu/etsu-works/5777.

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Zickus, Jeffrey S. (Jeffrey Stuart) 1973. "Forecasting for airline network revenue management : revenue and competitive impacts." Thesis, Massachusetts Institute of Technology, 1998. http://hdl.handle.net/1721.1/10103.

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Shioda, Romy 1977. "Restaurant revenue management." Thesis, Massachusetts Institute of Technology, 2002. http://hdl.handle.net/1721.1/28250.

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Thesis (S.M.)--Massachusetts Institute of Technology, Sloan School of Management, Operations Research Center, 2002.
Includes bibliographical references (p. 59-60).
We develop two classes of optimization models in order to maximize revenue in a restaurant, while controlling average waiting time as well as perceived fairness, that may violate the first-come-first-serve (FCFS) rule. In the first class of models, we use integer programming, stochastic programming and approximate dynamic programming methods to decide dynamically when, if at all, to seat an incoming party during the day of operation of a restaurant that does not accept reservations. In a computational study with simulated data, we show that optimization based methods enhance revenle relative to the industry practice of FCFS by 0.11% to 2.22% for low load factors, by 0.16% to 2.96% for medium load factors, and by 7.65% to 13.13% for high load factors, without increasing and occasionally decreasing waiting times compared to FCFS. The second class of models addresses reservations. We propose a two step procedure: use a stochastic gradient algorithm to decide a priori how many reservations to accept for a future time and then use approximate dynamic programming methods to decide dynamically when, if at all, to seat an incoming party during the day of operation. In a computational study involving real data from an Atlanta restaurant, the reservation model improves revenue relative to FCFS by 3.5% for low load factors and 7.3% for high load factors.
by Romy Shioda.
S.M.
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Dobler, Michael. "Rethinking revenue recognition." Inderscience Publishers, 2008. https://tud.qucosa.de/id/qucosa%3A36452.

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Revenue recognition is one of the most crucial issues in financial reporting and the prevalent source for recent accounting scandals. International financial reporting standard setters are conducting a major project rethinking revenue recognition. Tentative proposals of the project Revenue Recognition feature an asset-liability approach relying on measurement at fair values or at allocated customer consideration amounts. This paper chooses construction contracts to illustrate and to evaluate the far-reaching changes implied by the proposals in a multi-period context. Main results suggest that the proposals are ambivalent in terms of relevance but critical in terms of reliability compared to the recent treatment under IAS 11. Particularly, a pure fair value approach yields irritating patterns of revenue recognition found inappropriate for stewardship purposes. While its adoption for revenue recognition under IFRSs is unlikely due to regulatory incompatibilities, measuring performance obligations at allocated consideration amount partly mitigates the concerns.
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Hao, Eric (Eric C. ). "Ancillary revenues in the airline industry : impacts on revenue management and distribution systems." Thesis, Massachusetts Institute of Technology, 2014. http://hdl.handle.net/1721.1/89854.

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Thesis: S.M. in Transportation, Massachusetts Institute of Technology, Department of Civil and Environmental Engineering, 2014.
This electronic version was submitted by the student author. The certified thesis is available in the Institute Archives and Special Collections.
Cataloged from student-submitted PDF version of thesis.
Includes bibliographical references (pages 109-110).
Airlines have increasingly depended on ancillary revenue in response to rising fuel costs, de- creased yields, and an increasingly competitive environment. Estimates indicate that U.S. airlines collected over $8 billion in ancillary revenue in 2012. Ancillary revenue poses challenges for airlines, including revenue management (RM) and distribution since total revenue maximization requires consideration of ancillary revenue and ticket revenue. In this thesis, we: (1) describe trends contributing to the movement towards ancillary revenue; (2) present three methods for incorporating ancillary revenue into revenue management and distribution; (3) evaluate the revenue performance of these methods using the Passenger Origin Destination Simulator (PODS), a competitive airline simulator. One method of including ancillary revenue into RM is RM Input Adjustment with Class Level Estimates, which involves modifying input fares to the optimizer. Because fare values to the optimizer are aggregated by market and class, the airline uses class level estimates of ancillary revenue potential to augment fares. Another method involves modifying the fare value at the time of availability control, or Availability Fare Adjustment. In network optimization, the availability fare refers to the fare used to compare an itinerary-class to the control mechanism, like displacement adjusted virtual nesting (DAVN) or additive bid price (ProBP). Availability Fare Adjustment with Class Level Estimates also involves using class level estimates of ancillary revenue. Alternatively, we test scenarios where the airline estimates ancillary revenue for individual passengers in Customized Availability Fare Adjustment with Passenger Specific Estimates. Although this type of estimation is not feasible yet, results from Customized Availability Adjustment give a theoretical bound to revenue gain. We nd that incorporating ancillary revenue opens availability for lower yield passengers. Revenue increases occur from extra bookings in these classes because more bookings are taken. Revenue losses occur from higher class passengers buying down to cheaper seats. Without willingness to pay (WTP) forecasting, net revenue losses of up to {2.6% are observed. In advanced RM systems with WTP forecasting, revenue gains of +0.6% are observed for Class Level RM Input Adjustment, +0.9% for Class Level Availability Fare Adjustment, and +2.6% for Passenger Specific Customized Availability Adjustment.
by Eric Hao.
S.M. in Transportation
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Leuhusen, Fredrik Carl Axel Peter. "Why Revenue Diversification Matters." Thesis, University of Pennsylvania, 2017. http://pqdtopen.proquest.com/#viewpdf?dispub=10286178.

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Revenue diversification is a term that becomes more relevant as higher education institutions are confronted with increased regulation, competition, declining enrollments, and strained finances. A challenge that many institutions face is that expenditures are higher than revenues and increase faster than them. The term Revenue diversification seems obvious to higher education administration professionals, although they do not all define it the same way. For that reason, it needs a precise definition so that the industry genuinely can embrace the concept and thereby seek to generate more revenues to drive existing and innovative agendas. Indeed, a common understanding will allow universities to develop strategies to reduce the reliance on traditional tuition and fees. The study examines three not-for-profit institutions with a student population less than 5,000 that already are diversifying their revenue streams. The definition of leadership at each institution is compared with the strategies that have been implemented or proposed in order to understand whether there is alignment. The three cases—Stevenson University, Franklin & Marshall College, and Oglethorpe University—respectively have the following story lines: 1) growth is the only possibility; 2) the current situation is one of stasis, and the way forward is unclear; 3) efforts must be undertaken to improve financial viability. In addition to the qualitative research, the study also encompasses an analysis of IPEDS that reflects how each institution is changing its revenues in comparison to a similarly situated group of institutions. The findings reveal that Revenue diversification is on everybody’s mind, but the definition of the term is inconclusive. Leadership teams are trying to determine what revenue-diversification strategies will work for the institutions and its stakeholders to be able to offset expense increases. Identifying new revenue sources will entail pursuing non-historical revenue sources, which includes academic programs, services, property, institutional advancement, and more. The higher education environment is concerning to many of its member institutions, and by diversifying revenues, long-term viability can be secured.

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Ciocan, Dragos Florin. "High dimensional revenue management." Thesis, Massachusetts Institute of Technology, 2014. http://hdl.handle.net/1721.1/108211.

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Thesis: Ph. D., Massachusetts Institute of Technology, Sloan School of Management, 2014.
Cataloged from PDF version of thesis.
Includes bibliographical references (pages 149-153).
We present potential solutions to several problems that arise in making revenue management (RM) practical for online advertising and related modern applications. Principally, RM solutions for these problems must contend with (i) highly volatile demand processes that are hard to forecast, and (ii) massive scale that makes even basic optimization problems challenging. Our solutions to these problems are interesting in their own right in the areas of stochastic optimization, high dimensional learning and distributed optimization. In the first part of the thesis, we propose a model predictive control approach to combat volatile demand. This approach is conceptually simple, uses available demand data in a natural way, and, most importantly, can be shown to generate significant revenue advantages on real-world data from ad networks. Under mild restrictions, we prove that our algorithm achieves uniform relative performance guarantees vis-a-vis a clairvoyant in the face of arbitrary volatility, while simultaneously being optimal in the event that volatility is negligible. This is the first result of its kind for model predictive control. While our approach above is effective at hedging demand shocks that occur over "large" time horizons, it relies on the ability to estimate snapshots of the prevailing demand distribution over "short" time horizons. The second part of the thesis deals with learning the extremely high dimensional demand distributions that are typical in display advertising applications. This work exploits the special structure of the display advertising version of the NRM problem to achieve a sample complexity that scales gracefully in the dimensions of the problem. The third part of the thesis focuses on the problem of solving terabyte sized LPs on an hourly basis given a distributed computational infrastructure; solving these massive LPs is the computational primitive required to make our model predictive control approach practical. Here we design a linear optimization algorithm that fits a paradigm for distributed computation referred to as 'Map-Reduce'. An implementation of our solver in a shared memory environment where we can benchmark against solvers such as CPLEX shows that the algorithm outperforms those solvers on the types of LPs that an ad network would have to solve in practice.
by Dragos Florin Ciocan.
Ph. D.
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Uichanco, Joline Ann Villaranda. "Data-driven revenue management." Thesis, Massachusetts Institute of Technology, 2007. http://hdl.handle.net/1721.1/41728.

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Thesis (S.M.)--Massachusetts Institute of Technology, Computation for Design and Optimization Program, 2007.
Includes bibliographical references (p. 125-127).
In this thesis, we consider the classical newsvendor model and various important extensions. We do not assume that the demand distribution is known, rather the only information available is a set of independent samples drawn from the demand distribution. In particular, the variants of the model we consider are: the classical profit-maximization newsvendor model, the risk-averse newsvendor model and the price-setting newsvendor model. If the explicit demand distribution is known, then the exact solutions to these models can be found either analytically or numerically via simulation methods. However, in most real-life settings, the demand distribution is not available, and usually there is only historical demand data from past periods. Thus, data-driven approaches are appealing in solving these problems. In this thesis, we evaluate the theoretical and empirical performance of nonparametric and parametric approaches for solving the variants of the newsvendor model assuming partial information on the distribution. For the classical profit-maximization newsvendor model and the risk-averse newsvendor model we describe general non-parametric approaches that do not make any prior assumption on the true demand distribution. We extend and significantly improve previous theoretical bounds on the number of samples required to guarantee with high probability that the data-driven approach provides a near-optimal solution. By near-optimal we mean that the approximate solution performs arbitrarily close to the optimal solution that is computed with respect to the true demand distributions.
(cont.) For the price-setting newsvendor problem, we analyze a previously proposed simulation-based approach for a linear-additive demand model, and again derive bounds on the number of samples required to ensure that the simulation-based approach provides a near-optimal solution. We also perform computational experiments to analyze the empirical performance of these data-driven approaches.
by Joline Ann Villaranda Uichanco.
S.M.
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Veselová, Erika. "Modely sieťového revenue manažmentu." Master's thesis, Vysoká škola ekonomická v Praze, 2012. http://www.nusl.cz/ntk/nusl-165297.

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The progress in information and communication technologies, together with scientific pro-gress in economics, statistics and operational research, influenced the rapid development of process understanding, and estimation and prediction of customer demand, in real-time revenue management. The aim of this work was the detailed description of the essential principles to be included in the business strategy in order to maximize revenue. Network revenue management models seek to maximize revenue when customers buy products with multiple sources. This concept was applied to the example of the aviation industry and a computing program was developed which could be generalized to other industries. This used a "hub-and-spoke" network and programs MS Excel, LINGO and VBA. The paper also describes the basic steps of revenue management that are repeated todetail the fore-casts and dynamically perform re-optimization of the required decisions, to specify the complete process in detail.
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Books on the topic "Revenue"

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Yeoman, Ian, and Una McMahon-Beattie, eds. Revenue Management. London: Palgrave Macmillan UK, 2011. http://dx.doi.org/10.1057/9780230294776.

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Fandel, Günter, and Hans Botho von Portatius, eds. Revenue Management. Wiesbaden: Gabler Verlag, 2005. http://dx.doi.org/10.1007/978-3-663-11304-1.

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Britain), Accounting Standards Board (Great. Revenue recognition. London: Accounting Standards Board, 2001.

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Department, Fife (Scotland) Finance. Revenue budget. Glenrothes: Fife Council, 1998.

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Council, Lambeth London Borough. Revenue estimates. London: London Borough of Lambeth, 1991.

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Price, Jeffrey W. Revenue law. London: University of London, 1992.

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Stuart-Buttle, Elizabeth. Revenue law. Guildford: College of Law, 1991.

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Office, General Accounting. Revenue options. Washington, D.C: U.S. General Accounting Office, 1988.

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Tutors, Holborn Law, ed. Revenue law. London: Holborn Law Tutors, 1985.

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Ramjohn, Mohamed. Revenue law. London: Cavendish Publishing, 1994.

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Book chapters on the topic "Revenue"

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Wagner, John E. "Revenue." In Forestry Economics, 125–49. 2nd ed. London: Routledge, 2023. http://dx.doi.org/10.4324/9781315678719-4.

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Ross, Justin M., and Denvil R. Duncan. "Revenue." In Teaching Public Budgeting and Finance, 30–50. New York: Routledge, 2021. http://dx.doi.org/10.4324/9781003240440-3.

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Kimms, Alf, and Robert Klein. "Revenue Management im Branchenvergleich." In Revenue Management, 1–30. Wiesbaden: Gabler Verlag, 2005. http://dx.doi.org/10.1007/978-3-663-11304-1_1.

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Corsten, Hans, and Ralf Gössinger. "Kapazitätssteuerung im Revenue Management." In Revenue Management, 31–52. Wiesbaden: Gabler Verlag, 2005. http://dx.doi.org/10.1007/978-3-663-11304-1_2.

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Spann, Martin, Joachim Klein, Karim Makhlouf, and Martin Bernhardt. "Interaktive Preismaßnahmen bei Low-Cost-Fluglinien." In Revenue Management, 53–78. Wiesbaden: Gabler Verlag, 2005. http://dx.doi.org/10.1007/978-3-663-11304-1_3.

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Oymann, Bernhard, Peter Schumann, and Bernhard Fleischmann. "Standardisierte Logistikprodukte für globale Belieferungsnetze." In Revenue Management, 79–100. Wiesbaden: Gabler Verlag, 2005. http://dx.doi.org/10.1007/978-3-663-11304-1_4.

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Lindenmeier, Jörg, and Dieter K. Tscheulin. "Kundenzufriedenheitsrelevante Effekte der Überbuchung im Rahmen des Revenue-Managements." In Revenue Management, 101–23. Wiesbaden: Gabler Verlag, 2005. http://dx.doi.org/10.1007/978-3-663-11304-1_5.

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Yeoman, Ian, and Una McMahon-Beattie. "Introduction: How to do it?" In Revenue Management, 1–5. London: Palgrave Macmillan UK, 2011. http://dx.doi.org/10.1057/9780230294776_1.

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Higbie, Jon A. "B2B Price Optimization Analytics." In Revenue Management, 120–35. London: Palgrave Macmillan UK, 2011. http://dx.doi.org/10.1057/9780230294776_10.

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Zhang, Michael. "Fencing in the Practice of Revenue Management." In Revenue Management, 136–49. London: Palgrave Macmillan UK, 2011. http://dx.doi.org/10.1057/9780230294776_11.

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Conference papers on the topic "Revenue"

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Worsham, Elizabeth K., Alexander D. Thomas, and Stephen D. Terry. "Revenue Maximization for a Groundwater Desalination Plant and Small Modular Reactor Coupling." In ASME 2019 Power Conference. American Society of Mechanical Engineers, 2019. http://dx.doi.org/10.1115/power2019-1823.

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Abstract Desalination is becoming a popular and necessary process for producing fresh water in deserts and areas across the word affected by drought. Small Modular Reactor (SMR) technology is attractive for this application because it cogenerates steam and electricity to run multiple desalination processes at once. Multi-Effect Distillation (MED) technology requires steam to evaporate fresh water, while Reverse Osmosis (RO) only requires electricity for desalination. While RO typically produces fresh water more efficiently than MED, condensate from the evaporators can be flashed and sent to an absorption chiller to produce chilled water for space cooling. This study uses a 6-effect backward feed evaporator model to analyze revenues and savings from total freshwater and chilled water produced and determine the steam pressure from the SMR and loading schedule to produce maximum revenue for the specified desalination facility. Three loading schedules were chosen for this study: base loading, day/night loading, and diurnal demand loading, and revenues were calculated by closely matching a demand of 50,000 people. Day/night loading resulted in significantly more revenue and chilled water production than the other two schedules. The coupling of RO and MED systems to a small modular reactor could result in increased revenue for a desalination plant while meeting the freshwater demands of a community.
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Dughmi, Shaddin, Tim Roughgarden, and Mukund Sundararajan. "Revenue submodularity." In the tenth ACM conference. New York, New York, USA: ACM Press, 2009. http://dx.doi.org/10.1145/1566374.1566409.

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Pavić, Ivana, Ivana Mamić Sačer, and Lajoš Žager. "Challenges, Advantages and Disadvantages in Implementation of Ifrs 15 in Different Industries." In 2nd International Conference on Business, Management and Finance. Acavent, 2019. http://dx.doi.org/10.33422/2nd.icbmf.2019.11.769.

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The accounting rules related to revenues’ recognition and measurement have not been changed for many years, and have been listed in International Accounting Standard 18 – Revenues, which has been in use since 1984. Practice has shown that the standard is no longer an adequate basis for revenue recognition and therefore the International Accounting Standards Board (IASB) in cooperation with American FASB has created and published a new accounting standard that addresses the issue of revenue recognition – IFRS 15 – Revenues from Contracts with Customers. This standard supersedes the application of IAS 18 as of January 1, 2018. Since revenue is a very important element in determining the profit or loss of an entity and therefore its performance, preparers of financial statements should pay full attention to accounting principles related to revenues’ recognition and measurement while preparing financial statements. New accounting standard for revenues introduces certain innovations in the field of revenue calculation as well as in time of revenues’ recognition. These changes will have a significant impact on the amount of revenues for certain industries, such as the telecommunications and construction industry, which have significant share of revenues from contracts with customers. The aim of the research is to identify the challenges and problems that appears in the initial phase of application of a new standard on revenues such as; the need to consider a larger volume of documentation, inadequate existing IT infrastructure, multiple sources of documentation that must be considered in revenue recognition, including commercial, legal and financial documentation etc. In addition, we plan to identify benefits form the application of the new standard for the entities preparing the financial statements. In this context, it is expected to identify the sectors that have the most dilemmas in the application of this standard and to propose potential solutions to address these problems.
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LoRe, Anthony, Paul Stoller, and Robert Hauser. "Maximizing Energy Revenues: Providing the Best Incentive to the Contract Operator." In 14th Annual North American Waste-to-Energy Conference. ASMEDC, 2006. http://dx.doi.org/10.1115/nawtec14-3184.

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Communities that own waste-to-energy (WTE) facilities rely heavily on the revenues generated by their facility to help pay for the costs to finance, operate and maintain these facilities. The two primary revenue streams are tipping fees and energy sales, generally in the form of electricity. While communities often retain all of the tipping fee revenue, revenue from the sale of energy is nearly always shared with the contract operator. In some cases the shared energy revenues include both capacity and electricity payments. The basis of this strategy is to offer the contract operator an added incentive to maximize this revenue stream through more efficient operation and, in the case of capacity payments, to meet certain capacity commitment criteria required by the energy purchaser. This strategy recognizes that the contract operator has some degree of control over the factors that affect energy production. Under most existing service agreements, which date back to the 1980s, energy revenues are shared on a 90/10 basis, with 90 percent going to the community. Now that many of these service agreements are coming up for renewal or are expiring, communities will need to revisit how best to share energy revenues with the contract operator in order to maximize the total revenues retained by the community. This paper analyzes several different approaches to sharing energy revenues in light of the operational experience gained over the past 20 plus years and concludes that, while energy revenue sharing is still in the best interest of the community, the widely employed strategy of a 90/10 split may not offer the best incentive, and therefore may not lead to the maximization of energy revenues to the community.
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Mehmood, Haleema, Madeleine Udell, and John Cioffi. "Revenue Maximization for Broadband Service Providers Using Revenue Capacity." In GLOBECOM 2015 - 2015 IEEE Global Communications Conference. IEEE, 2014. http://dx.doi.org/10.1109/glocom.2014.7417861.

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Mehmood, Haleema, Madeleine Udell, and John Cioffi. "Revenue Maximization for Broadband Service Providers Using Revenue Capacity." In GLOBECOM 2015 - 2015 IEEE Global Communications Conference. IEEE, 2015. http://dx.doi.org/10.1109/glocom.2015.7417861.

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Singh, Mayank, Arindam Pal, Lipika Dey, and Animesh Mukherjee. "Innovation and Revenue." In CoDS COMAD 2020: 7th ACM IKDD CoDS and 25th COMAD. New York, NY, USA: ACM, 2020. http://dx.doi.org/10.1145/3371158.3371199.

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Aseinov, Dastan. "Autonomy of Local Governments in Taxation in Kyrgyzstan." In International Conference on Eurasian Economies. Eurasian Economists Association, 2020. http://dx.doi.org/10.36880/c12.02382.

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The authority for taxation might be delegated to the local governments to expand their financial autonomy through increasing their revenue. This study aims to assess the financial autonomy of local governments in Kyrgyzstan in terms of tax revenues. The taxing power of local governments examined using local budget data for period of 2007-2017. We use variables as reflecting the level of taxing power. Variables measured as ratio of total local government tax revenue, different types of taxes revenue to the total revenue or to the total tax revenues. This study also looks at the legal framework for delegating taxation powers to local authorities. The results show that financial autonomy of local governments in terms of taxation is low. Local governments in Kyrgyzstan largely depends on transfers from the central government budget. According to the legal framework, the tax powers of local administrations is within narrow limits. Since increasing the financial autonomy through expanding the taxing power of local governments poses problems this needs to be solved, like a narrow tax base and inefficient tax administration in the regions. Thus, it can be argued that it is too early to transfer taxation power to local governments.
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Zeng, Xian-ke, and Yu-qiang Feng. "Sealed-bid multi-attribute reverse auction strategies and revenue analysis." In 2014 International Conference on Management Science and Engineering (ICMSE). IEEE, 2014. http://dx.doi.org/10.1109/icmse.2014.6930229.

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Chun-Lin Xin, Wei-Min Ma, and Bin Liu. "Competitive revenue sharing contract." In 2008 International Conference on Machine Learning and Cybernetics (ICMLC). IEEE, 2008. http://dx.doi.org/10.1109/icmlc.2008.4620677.

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Reports on the topic "Revenue"

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Chooi, Annette. Mobilizing Revenue. Manila, Philippines: Asian Development Bank, December 2022. http://dx.doi.org/10.22617/brf220607.

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Chooi, Annette. Mobilizing Revenue. Manila, Philippines: Asian Development Bank, March 2023. http://dx.doi.org/10.22617/brf230068.

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Chooi, Annette. Mobilizing Revenue:. Manila, Philippines: Asian Development Bank, June 2024. http://dx.doi.org/10.22617/brf240313.

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Anderson, James, and J. Peter Neary. Revenue Tariff Reform. Cambridge, MA: National Bureau of Economic Research, December 2013. http://dx.doi.org/10.3386/w19752.

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Maron, Nancy, and Matthew Loy. Revenue, Recession, Reliance. New York: Ithaka S+R, August 2015. http://dx.doi.org/10.18665/sr.22366.

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Canavire-Bacarreza, Gustavo, Jorge Martínez-Vázquez, and Cristián Sepúlveda. Sub-national Revenue Mobilization in Peru. Inter-American Development Bank, March 2012. http://dx.doi.org/10.18235/0011368.

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This paper analyzes the problem of sub-national revenue mobilization in Peru and proposes several policy reforms to improve collection performance while maintaining a sound revenue structure. In particular, the paper analyzes the current revenues of regional and municipal governments and identifies the main priorities for reform. Among the most important problems are the acute inequalities and inefficiencies associated with revenue sharing from extractive industries. These revenues represent a significant share of sub-national budgets and currently they are distributed without consideration of the relative expenditure needs or fiscal capacity of sub-national units. In order to address this problem, the paper proposes the incorporation of a measure of fiscal capacity into the formula of the FONCOMUN, the municipal equalization transfer program. Other reforms explored include the reassignment of revenue sources between municipal provincial and district governments and the assignment of new taxes to regional governments.
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Riddle, Matthew, Braeton Smith, Amanda Wagner, Amanda Savitt, and Iain Hyde. State Government Revenue Vulnerability Index and Local Government Revenue Vulnerability Index. Office of Scientific and Technical Information (OSTI), May 2021. http://dx.doi.org/10.2172/1822929.

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Castañeda, Luis Cesar, and Juan E. Pardinas. Sub-national Revenue Mobilization in Mexico. Inter-American Development Bank, November 2012. http://dx.doi.org/10.18235/0011423.

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This paper estimates potential Mexican sub-national tax revenues using a stochastic frontier model. The results suggest that states are exploiting their current tax bases, particularly the payroll tax, appropriately. Mexican municipalities, however, have a low rate of tax collection compared to their potential, especially in relation to the property tax, which is their most important source of revenue and relatively simple to collect. Empirical evidence further suggests that tax collection efforts are strongly related to GDP per capita, and that some political economy factors can influence them. Political affiliation, for example, influences municipalities' tax collection effort more than that of states. The analysis of a scenario in which some VAT and PIT taxation powers are returned to the states suggests that a state surcharge on the VAT and PIT could increase states' own revenues. Without broadening the tax base and redefining the revenue-sharing allocation criteria, however, doing so would have a strong and adverse impact on the revenue distribution of sub-national governments.
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Gu, Yuanyuan, and Jhorland Ayala-García. Emigration and Tax Revenue. Banco de la República de Colombia, July 2022. http://dx.doi.org/10.32468/dtseru.312.

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According to the World Migration Report 2020, the number of international migrants increased from 84 million in 1970 to 272 million in 2019, accounting for 3.5% of the world’s population. This paper investigates the aggregated effect of emigration on the tax revenue of sending countries with a focus on developing nations. Using a gravity approach, we construct a time-varying exogenous instrument out of geographic time-invariant dyadic characteristics that allow us to estimate the predicted emigration rate for every country. Then, we follow an instrumental variable approach where we use our predicted emigration rate as an instrument of the observed migration rate. The results show that the predicted emigration rate is a good instrument of the current emigration rate for developing countries, and that there is a positive aggregated effect of emigration on tax revenue of sending countries. The results vary depending on the type of tax: emigration increases goods and services tax revenue, but it decreases income, profit, and capital gains tax revenue.
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Giovannini, Alberto, and Martha de Melo. Government Revenue from Financial Repression. Cambridge, MA: National Bureau of Economic Research, January 1991. http://dx.doi.org/10.3386/w3604.

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